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Monthly Gazette Archive67 Articles Published

July 2026 Edition

Published in July 2026

Page 1 of 6
Income Tax & Corporate Compliance•Section 56(2)(viib) Abolition Manual

Angel Tax Abolition: Section 56(2)(viib) Repeal, Rule 11UA & Startup Funding Guide

Comprehensive statutory guide to the historic abolition of Angel Tax under Section 56(2)(viib) of the Income Tax Act, 1961 by Finance (No. 2) Act, 2024. Understand the elimination of Fair Market Value (FMV) scrutiny on share premium, the role of Rule 11UA, benefits for domestic and foreign venture capital investments, and pending assessment resolutions.

Income Tax & Corporate Compliance•Section 80GGA Direct Tax Manual

Section 80GGA Guide: 100% Tax Deduction for Scientific Research & Rural Donations

Exhaustive statutory manual on claiming 100% tax deductions under Section 80GGA of the Income Tax Act, 1961. Master eligible donations to approved scientific research institutions, universities, rural development programs, the National Urban Poverty Eradication Fund, cash deduction ceilings (₹2,000), Form 58A requirements, and non-business income rules.

Insurance & Risk Management•Engineering Insurance & Project Risk Manual

Contractors All Risk (CAR) Insurance: Infrastructure & Civil Engineering Policy Guide

Comprehensive construction and civil engineering underwriting guide to Contractors All Risk (CAR) Insurance in India. Understand Section I material damage coverage (natural perils, collapse, human error), Section II third-party liability (TPL), testing and commissioning extensions, maintenance defect liability, and bank contractor guarantee requirements.

Insurance & Risk Management•Corporate Crime & Fidelity Risk Manual

Fidelity Guarantee Insurance: Employee Fraud, Embezzlement & Dishonesty Policy Guide

Comprehensive corporate risk guide to Fidelity Guarantee Insurance in India. Protect your balance sheet against employee fraud, embezzlement, forgery, inventory theft, and corporate cyber theft. Learn individual vs floater policy structures, discovery period clauses, FIR mandates, internal financial controls, and claims substantiation.

Insurance & Risk Management•Cash Logistics & Retail Risk Manual

Money Insurance Guide: Cash-in-Transit, Cash-in-Safe & Cash-in-Till Retail Security

Comprehensive risk management guide to Money Insurance in India. Protect liquid cash, bearer cheques, and payroll against armed robbery, burglary, and transit holdups across Section I (Cash-in-Transit), Section II (Cash-in-Safe), and Section III (Cash-in-Till during business hours). Learn armed escort mandates, safe specifications, and claim SOPs.

Insurance & Risk Management•Global Product Liability & Export Risk Manual

Product Liability Insurance: Export Manufacturers, US FDA, EU CE & Global Claims Guide

Exhaustive global underwriting guide to Product Liability Insurance for Indian exporters and manufacturers. Master North American jurisdiction (US/Canada) tort defenses, EU strict liability rules, claims-made triggers, retroactive dates, product recall cost riders, and export contract vendor indemnifications.

Insurance & Risk Management•Corporate Employee Benefits & Trust Manual

Group Gratuity Trust Schemes: LIC vs Private Insurers & AS 15 Actuarial Valuation Guide

Complete statutory corporate guide to Group Gratuity Schemes and Irrevocable Gratuity Trusts in India. Understand the Payment of Gratuity Act, 1972, Section 36(1)(v) tax deductions, Accounting Standard (AS 15 / Ind AS 19) actuarial valuations, yield comparisons between LIC Group Gratuity and private insurers, and cashless employee claim payouts.

Banking, Credit & MSME Finance•Commercial Underwriting & DSCR Modeling Manual

Debt Service Coverage Ratio (DSCR): Formula, Bank Benchmarks & Loan Eligibility Guide

Institutional financial modeling guide to Debt Service Coverage Ratio (DSCR) for Indian commercial loans and project finance. Master the DSCR formula: Net Operating Income vs Total Debt Service, banking benchmarks (1.20 to 1.50 minimum), sensitivity testing, interest coverage ratio (ICR) differences, and techniques to optimize loan sanction sizes.

Banking, Credit & MSME Finance•Retail Liquidity & Collateralized Credit Manual

Loan Against Mutual Funds (LAMF): Digital Overdraft, RBI LTV Caps & Lien Marking Guide

Comprehensive retail credit guide to Loans Against Mutual Funds (LAMF) in India. Learn how to unlock instant working capital without selling mutual fund units. Master RBI Loan-to-Value (LTV) limits (50% on equity, 85% on debt), CAMS/KFintech instant digital lien marking, interest calculation on utilized balance, and market crash margin call defenses.

Banking, Credit & MSME Finance•Trade Receivables & Working Capital Manual

Bill Discounting vs Invoice Factoring: Recourse, TReDS & Working Capital Guide

Authoritative financial comparison between Bill Discounting and Invoice Factoring under the Factoring Regulation Act, 2011. Master the legal differences: Negotiable Instruments Act Section 32 vs Section 130 Assignment of Receivables, with-recourse vs without-recourse risk allocation, balance sheet off-balance-sheet treatment, and TReDS digital auctioning.

Banking, Credit & MSME Finance•Consortium Lending & Corporate Debt Manual

Consortium Banking vs Multiple Banking Arrangements (MBA): Project Finance Guide

Comprehensive corporate banking manual analyzing Consortium Lending versus Multiple Banking Arrangements (MBA) under RBI guidelines. Learn inter-creditor agreements (ICA), lead bank roles, pari passu charge creation, joint escrow mechanisms, information sharing protocols to prevent diversion of funds, and IBC resolution dynamics.

Banking, Credit & MSME Finance•Mortgage Lending & Title Due Diligence Manual

Loan Against Property (LAP): Commercial vs Residential, LTV Slabs & Title Due Diligence

Exhaustive lending guide to Loan Against Property (LAP) in India. Master Loan-to-Value (LTV) limits (50%–70%), commercial vs residential property valuation formulas, 30-year chain of title deed scrutiny, encumbrance certificates, business end-use flexibility, top-up facilities, and foreclosure norms.

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